units Sessions Corporation's production budget calls for the following number of units to be produced In the first three quarters of the following year: Quarter 1 25,000 units Quarter 2 38,000 units Quarter 3 45,000 Each unit of product requires 3 pounds of direct material. The company's desired ending inventory of raw materials for each quarter is 40% of the following quarter's direct material production needs. Budgeted direct materials purchases for Quarter 2 would be: a. 168,000 pounds b. 122,400 pounds c. 213,600 pounds d. 114,000 pounds